Acr Mechanism logo

Acr Mechanism

Community
franklee16
acr-mechanism

Use when the mechanism analysis for a 《会计研究》 (Accounting Research) manuscript is missing or mis-specified — the channel must be an information mechanism (reduce information asymmetry, raise disclosure quality, constrain earnings management, improve audit assurance), not a generic pricing or financing channel. Use after the main result holds.

Overview

Publisherfranklee16
Repositoryacademic-research-skills
Skill nameacr-mechanism
Stars
225
Forks
34
Bundled files
Instructions only
Links
  • Markdown instructions

    A SKILL.md file the model loads on demand, so it only costs tokens when a request actually matches.

  • Works with any LLM

    AI skills are plain Markdown, not provider-specific code, so this works with GPT, Claude, Gemini, Grok, or a local model.

  • Self-contained

    Everything the model needs lives in the instructions — no extra files to sync.

  • Open source

    Published by franklee16 on GitHub. Read the source before you install it.

Installation

Install the Acr Mechanism AI skill in TypingMind to use it with any LLM, or drop it into another agent that reads SKILL.md.

1

Install in TypingMind

TypingMind installs a skill straight from its GitHub folder — it reads SKILL.md, bundles the resource files, and stores the result locally.

  1. Open the app and go to Plugins → Skills.
  2. Choose "Install from GitHub".
  3. Paste the skill folder URL below and confirm.
    https://github.com/franklee16/academic-research-skills/tree/master/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-mechanism
  4. Enable the skill in any chat where you want it available.
Plugins → Skills → Add skill → From GitHub URL, then paste the folder URL and press Continue.
2

Install in another agent

Any agent that reads the Agent Skills format can use this skill — copy the folder into that agent's skills directory.

Claude Code — .claude/skills
git clone --depth 1 https://github.com/franklee16/academic-research-skills.git /tmp/academic-research-skills
mkdir -p .claude/skills
cp -r /tmp/academic-research-skills/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-mechanism .claude/skills/acr-mechanism
Restart Claude Code after copying so it picks up the new skill.

Use it in TypingMind

Enable Acr Mechanism in any TypingMind chat and the model takes it from there. Its name and description sit in the system prompt, and the moment a request matches, the model loads the full instructions itself — you never invoke it by hand, and it costs no tokens until it is actually used.

The model loads Acr Mechanism on its own as soon as a request matches it.

Works with any AI model

AI skills are plain Markdown instructions rather than provider-specific code, so Acr Mechanism is not tied to the model it was written for. Install it once in TypingMind and use it with GPT-5, Claude, Gemini, Grok, DeepSeek, Mistral, Llama, or a local model you run yourself — all on your own API keys.

  • Loaded only when it is needed

    The system prompt carries just the name and description. The instructions are fetched on the first matching request, so an idle skill costs nothing.

  • Switch models mid-chat

    Because the skill is instructions rather than code, changing model does not break it — the next model reads the same SKILL.md.

Skill instructions

This is the SKILL.md content the model loads. Read it before installing — a skill is instructions your model will follow.

信息机制(acr-mechanism)

触发时机

  • 有主结果但只说"我们认为可能是因为……",无机制检验
  • 机制写成定价/融资渠道(应属金融刊),丢了会计信息机理
  • 做了中介/调节但没把信息渠道作为主线
  • 审稿人问"为什么会计信息层面会发生这个效应"

本刊机制必须落在"信息"这一端

《会计研究》要的是会计信息的生产、披露与鉴证层面的机制。即便最终影响到价格或资金,机制叙事的核心环节也必须是信息渠道,且直接测信息变量,而非只测下游定价结果。

信息机制的四条主渠道

渠道机制语言可测中介/调节变量
信息不对称↓改善信息环境、降低逆向选择买卖价差、分析师预测分歧/误差、股价同步性、信息透明度指数
披露质量↑增加自愿披露、提高可读性与可比性披露指数、文本可读性、可比性、预测性披露
盈余管理↓约束应计/真实操纵、提高盈余质量可操纵性应计、真实盈余管理、盈余持续性/可预测性
鉴证质量↑提升审计投入与独立性审计费用、审计延迟、非标意见、关键审计事项数量/内容

机制检验的做法(强 → 弱)

  1. 直接测信息变量随处理变化:处理 → 信息中介(如披露指数)→ 结果,三段都显著且方向一致
  2. 横截面调节:在信息环境更差/更好的子样本中效应更强,且与渠道理论一致
  3. 替代解释排除:用安慰剂渠道说明不是治理/融资等替代机制驱动
  4. 仅文字推断(弱):审稿人通常不接受

注意:中介分析(Baron-Kenny / Sobel)在会计实证中常被质疑,优先用外生冲击对中介变量的直接效应 + 理论一致的横截面切分,而非单纯逐步回归。

自检清单

  • 机制核心环节是信息渠道,非定价/融资
  • 至少直接测了一个信息中介变量(不只测下游结果)
  • 横截面调节方向与渠道理论一致
  • 排除了治理/融资/规模等替代机制
  • 机制与前文度量、识别一致贯通

反模式

  • 机制写成"提高了股价信息含量/降低了融资成本"却不测会计信息变量
  • 用逐步回归中介当唯一证据,不做外生冲击对中介的直接检验
  • 调节变量切分与机制理论无关(为切而切)
  • 机制与主度量脱节(主测盈余管理,机制却讲披露而不测披露)

输出格式

【主渠道】信息不对称↓ / 披露↑ / 盈余管理↓ / 鉴证↑
【中介变量】<直接测的信息变量>
【调节切分】<信息环境维度 + 方向是否一致>
【替代机制排除】治理□ 融资□ 规模□
【贯通性】度量↔识别↔机制 一致
【下一步】acr-robustness

Frequently asked questions

What does the Acr Mechanism AI skill do?

Use when the mechanism analysis for a 《会计研究》 (Accounting Research) manuscript is missing or mis-specified — the channel must be an information mechanism (reduce information asymmetry, raise disclosure quality, constrain earnings management, improve audit assurance), not a generic pricing or financing channel. Use after the main result holds.

Why use Acr Mechanism on TypingMind?

Because you install it once and use it with any model. Acr Mechanism is plain Markdown rather than provider-specific code, so the same skill runs on GPT-5, Claude, Gemini, Grok, or a local model — and you can switch model mid-chat without it breaking. TypingMind runs on your own API keys, so you pay providers directly instead of a per-seat subscription, and your skills and chats stay in your own storage.

How do I install Acr Mechanism in TypingMind?

Open Plugins → Skills → Install from GitHub in TypingMind and paste https://github.com/franklee16/academic-research-skills/tree/master/Awesome-Journal-Skills-main/Accounting-Research-Skills/skills/acr-mechanism. TypingMind reads its SKILL.md and installs it as a skill you can enable per chat.

Which AI models can use Acr Mechanism?

Any model you connect in TypingMind. AI skills are plain Markdown instructions rather than provider-specific code, so GPT, Claude, Gemini, Grok, and local models can all load this skill when a request matches it.

How many AI models can I use with Acr Mechanism?

As many as you like. As long as a model supports skills, you can use Acr Mechanism with it — GPT, Claude, Gemini, Grok, DeepSeek, Mistral, Llama and more — all on TypingMind with your own API keys.

Is the Acr Mechanism AI skill free?

It is published on GitHub by franklee16. Check the repository for licensing terms. You only pay your own AI provider for the tokens you use.

What are AI skills?

An AI skill is a reusable instruction bundle that teaches an AI model how to do one specific task. It follows the open Agent Skills format: a SKILL.md file with a name and description, plus any scripts, templates or reference files the model may need. The model reads the instructions only when your request matches the skill, so an installed skill costs nothing until it is used.

How are AI skills different from plugins or MCP servers?

A plugin or MCP server gives a model new tools to call — code that runs somewhere and returns a result. An AI skill gives the model knowledge and process instead: how to approach a task, which steps to follow, what good output looks like. Skills are plain Markdown, so they need no server, no API key and no runtime, and they work with any model.

View all

Set up your own AI workspace now

Get notified about new features and future giveaways by subscribing to our newsletter 👇